{"id":3924,"date":"2025-09-16T06:04:07","date_gmt":"2025-09-16T06:04:07","guid":{"rendered":"https:\/\/keling-elderlycaredevices.com\/are-mobility-scooter-batteries-vat-exempt\/"},"modified":"2025-12-05T03:39:28","modified_gmt":"2025-12-05T03:39:28","slug":"are-mobility-scooter-batteries-vat-exempt","status":"publish","type":"post","link":"https:\/\/keling-elderlycaredevices.com\/hi\/are-mobility-scooter-batteries-vat-exempt\/","title":{"rendered":"\u0915\u094d\u092f\u093e \u092e\u094b\u092c\u093f\u0932\u093f\u091f\u0940 \u0938\u094d\u0915\u0942\u091f\u0930 \u092c\u0948\u091f\u0930\u093f\u092f\u094b\u0902 \u092a\u0930 \u0935\u0948\u091f \u092e\u0941\u0915\u094d\u0924 \u0939\u0948"},"content":{"rendered":"<p>\u0915\u094d\u092f\u093e \u092e\u094b\u092c\u093f\u0932\u093f\u091f\u0940 \u0938\u094d\u0915\u0942\u091f\u0930 \u092c\u0948\u091f\u0930\u093f\u092f\u093e\u0902 \u0935\u0948\u091f \u0938\u0947 \u092e\u0941\u0915\u094d\u0924 \u0939\u0948\u0902? <\/p>\n<p><a class=\"smart-interlink\" href=\"https:\/\/keling-elderlycaredevices.com\/hi\/mobility-scooters-for-disabled\/\" title=\"mobility scooters\">mobility scooters<\/a> are essential for many people with disabilities or limited mobility, offering them greater independence and freedom. However, the cost of these scooters can be a barrier for some, and one of the most significant expenses is the <a class=\"smart-interlink\" href=\"https:\/\/keling-elderlycaredevices.com\/hi\/how-much-are-mobility-scooter-batteries\/\" title=\"battery\">battery<\/a>. In the UK, mobility scooter batteries may be eligible for VAT exemption, which can help to make them more affordable for those who need them. In this article, we will discuss the VAT exemption for mobility scooter batteries, the requirements for eligibility, and the implications for users, <a class=\"smart-interlink\" href=\"https:\/\/keling-elderlycaredevices.com\/hi\/rotating-shower-chair-the-ultimate-guide-for-medical-device-distributors-and-dealers\/\" title=\"distributors\">distributors<\/a>, dealers, and healthcare procurement professionals.<\/p>\n<p>\u0915\u094d\u092f\u093e \u092e\u094b\u092c\u093f\u0932\u093f\u091f\u0940 \u0938\u094d\u0915\u0942\u091f\u0930 \u092c\u0948\u091f\u0930\u093f\u092f\u093e\u0902 \u0935\u0948\u091f \u0938\u0947 \u092e\u0941\u0915\u094d\u0924 \u0939\u0948\u0902? <\/p>\n<p>\u0938\u0902\u0915\u094d\u0937\u093f\u092a\u094d\u0924 \u0909\u0924\u094d\u0924\u0930 \u092f\u0939 \u0939\u0948 \u0915\u093f \u092f\u0939 \u0928\u093f\u0930\u094d\u092d\u0930 \u0915\u0930\u0924\u093e \u0939\u0948\u0964 \u092d\u093e\u0930\u0924 \u092e\u0947\u0902, \u092e\u094b\u092c\u093f\u0932\u093f\u091f\u0940 \u0938\u094d\u0915\u0942\u091f\u0930 \u092c\u0948\u091f\u0930\u093f\u092f\u093e\u0902 \u0915\u0941\u091b \u092e\u093e\u0928\u0926\u0902\u0921\u094b\u0902 \u0915\u094b \u092a\u0942\u0930\u093e \u0915\u0930\u0928\u0947 \u092a\u0930 \u0935\u0948\u091f \u0938\u0947 \u092e\u0941\u0915\u094d\u0924 \u0939\u094b \u0938\u0915\u0924\u0940 \u0939\u0948\u0902\u0964 \u0935\u0948\u091f \u091b\u0942\u091f \u0915\u0947 \u0932\u093f\u090f \u092a\u093e\u0924\u094d\u0930 \u0939\u094b\u0928\u0947 \u0915\u0947 \u0932\u093f\u090f, \u092e\u094b\u092c\u093f\u0932\u093f\u091f\u0940 \u0938\u094d\u0915\u0942\u091f\u0930 \u092c\u0948\u091f\u0930\u093f\u092f\u094b\u0902 \u0915\u093e \u0909\u092a\u092f\u094b\u0917 \u0915\u0947\u0935\u0932 \u092e\u094b\u092c\u093f\u0932\u093f\u091f\u0940 \u0938\u094d\u0915\u0942\u091f\u0930 \u0915\u094b \u091a\u0932\u093e\u0928\u0947 \u0915\u0947 \u0932\u093f\u090f \u0915\u093f\u092f\u093e \u091c\u093e\u0928\u093e \u091a\u093e\u0939\u093f\u090f\u0964 \u0907\u0938\u0915\u093e 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\u0909\u092a\u092d\u094b\u0915\u094d\u0924\u093e \u0915\u094b \u0935\u0948\u091f \u091c\u094b\u0921\u093c\u0928\u0947 \u0915\u0947 \u092c\u093f\u0928\u093e \u0926\u0940 \u091c\u093e \u0938\u0915\u0924\u0940 \u0939\u0948\u0964<\/p>\n<p>\u0915\u093f\u0938 \u092a\u094d\u0930\u0915\u093e\u0930 \u0915\u0940 \u092c\u0948\u091f\u0930\u093f\u092f\u093e\u0902 \u0935\u0948\u091f \u0938\u0947 \u092e\u0941\u0915\u094d\u0924 \u0939\u0948\u0902? <\/p>\n<p>\u092e\u094b\u092c\u093f\u0932\u093f\u091f\u0940 \u0938\u094d\u0915\u0942\u091f\u0930 \u092e\u0947\u0902 \u0926\u094b \u092e\u0941\u0916\u094d\u092f \u092a\u094d\u0930\u0915\u093e\u0930 \u0915\u0940 \u092c\u0948\u091f\u0930\u093f\u092f\u093e\u0902 \u0909\u092a\u092f\u094b\u0917 \u0915\u0940 \u091c\u093e\u0924\u0940 \u0939\u0948\u0902: \u0932\u0947\u0921-\u090f\u0938\u093f\u0921 \u0914\u0930 \u0932\u093f\u0925\u093f\u092f\u092e-\u0906\u092f\u0928\u0964 \u0926\u094b\u0928\u094b\u0902 \u092a\u094d\u0930\u0915\u093e\u0930 \u0915\u0940 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\u0939\u0948\u0902\u0964<\/p>\n<p>\u0935\u0948\u091f \u0938\u0947 \u092e\u0941\u0915\u094d\u0924 \u092e\u094b\u092c\u093f\u0932\u093f\u091f\u0940 \u0938\u094d\u0915\u0942\u091f\u0930 \u092c\u0948\u091f\u0930\u093f\u092f\u094b\u0902 \u0915\u0947 \u0932\u093f\u090f \u0915\u094c\u0928 \u092a\u093e\u0924\u094d\u0930 \u0939\u0948?<\/p>\n<p>\u0935\u0948\u091f \u0938\u0947 \u092e\u0941\u0915\u094d\u0924 \u092e\u094b\u092c\u093f\u0932\u093f\u091f\u0940 \u0938\u094d\u0915\u0942\u091f\u0930 \u092c\u0948\u091f\u0930\u093f\u092f\u094b\u0902 \u0915\u0947 \u0932\u093f\u090f \u092a\u093e\u0924\u094d\u0930 \u0939\u094b\u0928\u0947 \u0915\u0947 \u0932\u093f\u090f \u0928\u093f\u092e\u094d\u0928\u0932\u093f\u0916\u093f\u0924 \u092e\u093e\u0928\u0926\u0902\u0921\u094b\u0902 \u0915\u094b \u092a\u0942\u0930\u093e \u0915\u0930\u0928\u093e \u0906\u0935\u0936\u094d\u092f\u0915 \u0939\u0948:<\/p>\n<p>\u092e\u094b\u092c\u093f\u0932\u093f\u091f\u0940 \u0938\u094d\u0915\u0942\u091f\u0930 \u0915\u093e 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\u0935\u093e\u0939\u0928 \u0915\u093e \u0909\u092a\u092f\u094b\u0917 \u0915\u0930\u0928\u0947 \u092e\u0947\u0902 \u0905\u0938\u092e\u0930\u094d\u0925 \u0939\u094b\u0964<\/p>\n<p>\u0909\u092a\u092f\u094b\u0917\u0915\u0930\u094d\u0924\u093e \u092d\u093e\u0930\u0924 \u0915\u093e \u0928\u093f\u0935\u093e\u0938\u0940 \u0939\u094b\u0928\u093e \u091a\u093e\u0939\u093f\u090f, \u0914\u0930 \u092e\u094b\u092c\u093f\u0932\u093f\u091f\u0940 \u0938\u094d\u0915\u0942\u091f\u0930 \u092d\u093e\u0930\u0924 \u092e\u0947\u0902 \u092a\u0902\u091c\u0940\u0915\u0943\u0924 \u0939\u094b\u0928\u093e \u091a\u093e\u0939\u093f\u090f\u0964<\/p>\n<p>\u0909\u092a\u092f\u094b\u0917\u0915\u0930\u094d\u0924\u093e\u0913\u0902 \u0914\u0930 \u0938\u094d\u0935\u093e\u0938\u094d\u0925\u094d\u092f \u0938\u0947\u0935\u093e \u0916\u0930\u0940\u0926 \u092a\u0947\u0936\u0947\u0935\u0930\u094b\u0902 \u0915\u0947 \u0932\u093f\u090f \u0907\u0938\u0915\u0947 \u0915\u094d\u092f\u093e \u092a\u094d\u0930\u092d\u093e\u0935 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\u092a\u0902\u091c\u0940\u0915\u0943\u0924 \u0939\u0948\u0964<\/p>\n<ol start=\"5\">\n<li>\u0917\u094d\u0930\u093e\u0939\u0915 \u0935\u0948\u091f \u092e\u0941\u0915\u094d\u0924 \u092e\u094b\u092c\u093f\u0932\u093f\u091f\u0940 \u0938\u094d\u0915\u0942\u091f\u0930 \u092c\u0948\u091f\u0930\u093f\u092f\u093e\u0902 \u0915\u0948\u0938\u0947 \u0916\u094b\u091c \u0938\u0915\u0924\u0947 \u0939\u0948\u0902?<\/li>\n<\/ol>\n<p>\u0917\u094d\u0930\u093e\u0939\u0915 \u0935\u0948\u091f \u092e\u0941\u0915\u094d\u0924 \u092e\u094b\u092c\u093f\u0932\u093f\u091f\u0940 \u0938\u094d\u0915\u0942\u091f\u0930 \u092c\u0948\u091f\u0930\u093f\u092f\u094b\u0902 \u0915\u094b \u0909\u0928 \u0906\u092a\u0942\u0930\u094d\u0924\u093f\u0915\u0930\u094d\u0924\u093e\u0913\u0902 \u0915\u094b \u0916\u094b\u091c\u0915\u0930 \u092a\u093e \u0938\u0915\u0924\u0947 \u0939\u0948\u0902 \u091c\u093f\u0928\u0915\u0947 \u092a\u093e\u0938 \u092f\u0947 \u092c\u0948\u091f\u0930\u093f\u092f\u093e\u0902 \u0938\u094d\u091f\u0949\u0915 \u092e\u0947\u0902 \u0939\u094b\u0902 \u0914\u0930 \u091c\u093f\u0928\u0915\u0947 \u092a\u093e\u0938 \u0935\u0948\u0927 \u0935\u0948\u091f \u092a\u0902\u091c\u0940\u0915\u0930\u0923 \u092a\u094d\u0930\u092e\u093e\u0923\u092a\u0924\u094d\u0930 \u0939\u094b\u0964 \u0917\u094d\u0930\u093e\u0939\u0915 \u0905\u092a\u0928\u0947 \u0938\u094d\u0925\u093e\u0928\u0940\u092f \u092e\u094b\u092c\u093f\u0932\u093f\u091f\u0940 \u0938\u094d\u0915\u0942\u091f\u0930 \u0906\u092a\u0942\u0930\u094d\u0924\u093f\u0915\u0930\u094d\u0924\u093e\u0913\u0902 \u0938\u0947 \u092d\u0940 \u091c\u093e\u0902\u091a \u0915\u0930 \u0938\u0915\u0924\u0947 \u0939\u0948\u0902 \u092f\u093e \u0911\u0928\u0932\u093e\u0907\u0928 \u0909\u0928 \u0906\u092a\u0942\u0930\u094d\u0924\u093f\u0915\u0930\u094d\u0924\u093e\u0913\u0902 \u0915\u094b \u0916\u094b\u091c \u0938\u0915\u0924\u0947 \u0939\u0948\u0902 \u091c\u094b \u0935\u0948\u091f \u092e\u0941\u0915\u094d\u0924 \u092e\u094b\u092c\u093f\u0932\u093f\u091f\u0940 \u0938\u094d\u0915\u0942\u091f\u0930 \u092c\u0948\u091f\u0930\u093f\u092f\u093e\u0902 \u092a\u094d\u0930\u0926\u093e\u0928 \u0915\u0930\u0924\u0947 \u0939\u0948\u0902\u0964<\/p>\n<ol start=\"6\">\n<li>\u0915\u094d\u092f\u093e \u092e\u0948\u0902 \u0915\u093f\u0938\u0940 \u092d\u0940 \u0906\u092a\u0942\u0930\u094d\u0924\u093f\u0915\u0930\u094d\u0924\u093e \u0938\u0947 \u0935\u0948\u091f \u092e\u0941\u0915\u094d\u0924 \u092e\u094b\u092c\u093f\u0932\u093f\u091f\u0940 \u0938\u094d\u0915\u0942\u091f\u0930 \u092c\u0948\u091f\u0930\u093f\u092f\u093e\u0902 \u0916\u0930\u0940\u0926 \u0938\u0915\u0924\u093e \u0939\u0942\u0901?<\/li>\n<\/ol>\n<p>\u0928\u0939\u0940\u0902, \u0906\u092a \u0915\u0947\u0935\u0932 \u0909\u0928 \u0906\u092a\u0942\u0930\u094d\u0924\u093f\u0915\u0930\u094d\u0924\u093e\u0913\u0902 \u0938\u0947 \u0935\u0948\u091f \u092e\u0941\u0915\u094d\u0924 \u092e\u094b\u092c\u093f\u0932\u093f\u091f\u0940 \u0938\u094d\u0915\u0942\u091f\u0930 \u092c\u0948\u091f\u0930\u093f\u092f\u093e\u0902 \u0916\u0930\u0940\u0926 \u0938\u0915\u0924\u0947 \u0939\u0948\u0902 \u091c\u093f\u0928\u0915\u0947 \u092a\u093e\u0938 \u092f\u0947 \u092c\u0948\u091f\u0930\u093f\u092f\u093e\u0902 \u0938\u094d\u091f\u0949\u0915 \u092e\u0947\u0902 \u0939\u094b\u0902 \u0914\u0930 \u091c\u093f\u0928\u0915\u0947 \u092a\u093e\u0938 \u0935\u0948\u0927 \u0935\u0948\u091f \u092a\u0902\u091c\u0940\u0915\u0930\u0923 \u092a\u094d\u0930\u092e\u093e\u0923\u092a\u0924\u094d\u0930 \u0939\u094b\u0964<\/p>\n<ol start=\"7\">\n<li>\u0915\u094d\u092f\u093e \u092e\u0941\u091d\u0947 \u0935\u0948\u091f \u092e\u0941\u0915\u094d\u0924 \u092e\u094b\u092c\u093f\u0932\u093f\u091f\u0940 \u0938\u094d\u0915\u0942\u091f\u0930 \u092c\u0948\u091f\u0930\u093f\u092f\u093e\u0902 \u0916\u0930\u0940\u0926\u0928\u0947 \u0915\u0947 \u0932\u093f\u090f \u0915\u094b\u0908 \u0926\u0938\u094d\u0924\u093e\u0935\u0947\u091c\u093c \u092a\u094d\u0930\u0926\u093e\u0928 \u0915\u0930\u0928\u093e \u0939\u094b\u0917\u093e?<\/li>\n<\/ol>\n<p>\u0939\u093e\u0901, \u0906\u092a\u0915\u094b \u0905\u092a\u0928\u0940 \u0905\u0915\u094d\u0937\u092e\u0924\u093e \u0915\u0940 \u0938\u094d\u0925\u093f\u0924\u093f \u0938\u093e\u092c\u093f\u0924 \u0915\u0930\u0928\u0947 \u0935\u093e\u0932\u0947 \u0926\u0938\u094d\u0924\u093e\u0935\u0947\u091c\u093c \u0914\u0930 \u0906\u092a\u0942\u0930\u094d\u0924\u093f\u0915\u0930\u094d\u0924\u093e \u0926\u094d\u0935\u093e\u0930\u093e \u092e\u093e\u0902\u0917\u0940 \u0917\u0908 \u0905\u0928\u094d\u092f \u091c\u093e\u0928\u0915\u093e\u0930\u0940 \u092a\u094d\u0930\u0926\u093e\u0928 \u0915\u0930\u0928\u0940 \u0939\u094b\u0917\u0940\u0964<\/p>\n<ol start=\"8\">\n<li>\u092e\u0948\u0902 \u0915\u0948\u0938\u0947 \u091c\u093e\u0928 \u0938\u0915\u0924\u093e \u0939\u0942\u0901 \u0915\u093f \u0915\u094b\u0908 \u0938\u092a\u094d\u0932\u093e\u092f\u0930 VAT \u092a\u0902\u091c\u0940\u0915\u0943\u0924 \u0939\u0948 \u092f\u093e \u0928\u0939\u0940\u0902?<\/li>\n<\/ol>\n<p>\u0906\u092a \u092f\u0939 \u091c\u093e\u0902\u091a \u0938\u0915\u0924\u0947 \u0939\u0948\u0902 \u0915\u093f \u0915\u094b\u0908 \u0938\u092a\u094d\u0932\u093e\u092f\u0930 VAT \u092a\u0902\u091c\u0940\u0915\u0943\u0924 \u0939\u0948 \u092f\u093e \u0928\u0939\u0940\u0902, \u0907\u0938\u0915\u0947 \u0932\u093f\u090f \u0906\u092a \u0909\u0928\u0915\u093e VAT \u092a\u0902\u091c\u0940\u0915\u0930\u0923 \u092a\u094d\u0930\u092e\u093e\u0923\u092a\u0924\u094d\u0930 \u0926\u0947\u0916\u0928\u0947 \u0915\u093e \u0905\u0928\u0941\u0930\u094b\u0927 \u0915\u0930 \u0938\u0915\u0924\u0947 \u0939\u0948\u0902 \u092f\u093e HMRC \u0938\u0947 \u091c\u093e\u0902\u091a \u0915\u0930 \u0938\u0915\u0924\u0947 \u0939\u0948\u0902\u0964<\/p>\n<ol start=\"9\">\n<li>VAT \u092e\u0941\u0915\u094d\u0924 \u092e\u094b\u092c\u093f\u0932\u093f\u091f\u0940 \u0938\u094d\u0915\u0942\u091f\u0930 \u092c\u0948\u091f\u0930\u093f\u092f\u094b\u0902 \u0915\u0947 \u0935\u093f\u0924\u0930\u0915\u094b\u0902 \u0914\u0930 \u0921\u0940\u0932\u0930\u094b\u0902 \u0915\u0947 \u0932\u093f\u090f \u0915\u094d\u092f\u093e \u092a\u094d\u0930\u092d\u093e\u0935 \u0939\u0948\u0902?<\/li>\n<\/ol>\n<p>\u0935\u093f\u0924\u0930\u0915 \u0914\u0930 \u0921\u0940\u0932\u0930 \u0907\u0938 \u091c\u093e\u0928\u0915\u093e\u0930\u0940 \u0915\u093e \u0905\u092a\u0928\u0947 \u0932\u093e\u092d \u0915\u0947 \u0932\u093f\u090f \u0909\u092a\u092f\u094b\u0917 \u0915\u0930 \u0938\u0915\u0924\u0947 \u0939\u0948\u0902, \u092f\u0939 \u0938\u0941\u0928\u093f\u0936\u094d\u091a\u093f\u0924 \u0915\u0930\u0915\u0947 \u0915\u093f \u0935\u0947 VAT \u092e\u0941\u0915\u094d\u0924 \u092e\u094b\u092c\u093f\u0932\u093f\u091f\u0940 \u0938\u094d\u0915\u0942\u091f\u0930 \u092c\u0948\u091f\u0930\u093f\u092f\u094b\u0902 \u0915\u093e \u0938\u094d\u091f\u0949\u0915 \u0930\u0916\u0947\u0902 \u0914\u0930 \u0905\u092a\u0928\u0947 \u0917\u094d\u0930\u093e\u0939\u0915\u094b\u0902 \u0915\u094b VAT \u091b\u0942\u091f \u0915\u0947 \u092c\u093e\u0930\u0947 \u092e\u0947\u0902 \u0938\u0942\u091a\u093f\u0924 \u0915\u0930\u0947\u0902\u0964 \u0907\u0938\u0938\u0947 \u0909\u0928\u0915\u0947 \u0909\u0924\u094d\u092a\u093e\u0926 \u0938\u0902\u092d\u093e\u0935\u093f\u0924 \u0917\u094d\u0930\u093e\u0939\u0915\u094b\u0902 \u0915\u0947 \u0932\u093f\u090f \u0905\u0927\u093f\u0915 \u0906\u0915\u0930\u094d\u0937\u0915 \u092c\u0928 \u0938\u0915\u0924\u0947 \u0939\u0948\u0902, \u0935\u093f\u0936\u0947\u0937 \u0930\u0942\u092a \u0938\u0947 \u091c\u094b \u0926\u0948\u0928\u093f\u0915 \u0906\u0935\u0936\u094d\u092f\u0915\u0924\u093e\u0913\u0902 \u0915\u0947 \u0932\u093f\u090f \u092e\u094b\u092c\u093f\u0932\u093f\u091f\u0940 \u0938\u094d\u0915\u0942\u091f\u0930 \u0915\u0940 \u0906\u0935\u0936\u094d\u092f\u0915\u0924\u093e \u0930\u0916\u0924\u0947 \u0939\u0948\u0902\u0964<\/p>\n<ol start=\"10\">\n<li>VAT \u092e\u0941\u0915\u094d\u0924 \u092e\u094b\u092c\u093f\u0932\u093f\u091f\u0940 \u0938\u094d\u0915\u0942\u091f\u0930 \u092c\u0948\u091f\u0930\u093f\u092f\u094b\u0902 \u0915\u0947 \u0932\u093f\u090f \u0906\u0935\u0936\u094d\u092f\u0915\u0924\u093e\u090f\u0901 \u0915\u094d\u092f\u093e \u0939\u0948\u0902?<\/li>\n<\/ol>\n<p>\u0909\u092a\u092f\u0941\u0915\u094d\u0924\u0924\u093e \u092e\u093e\u0928\u0926\u0902\u0921\u094b\u0902 \u0915\u094b \u092a\u0942\u0930\u093e \u0915\u0930\u0928\u0947 \u0915\u0947 \u0905\u0932\u093e\u0935\u093e, VAT \u092e\u0941\u0915\u094d\u0924 \u092e\u094b\u092c\u093f\u0932\u093f\u091f\u0940 \u0938\u094d\u0915\u0942\u091f\u0930 \u092c\u0948\u091f\u0930\u093f\u092f\u094b\u0902 \u0915\u0947 \u0932\u093f\u090f \u0915\u0908 \u0905\u0928\u094d\u092f \u0906\u0935\u0936\u094d\u092f\u0915\u0924\u093e\u090f\u0901 \u092d\u0940 \u0939\u0948\u0902\u0964 \u0907\u0928\u092e\u0947\u0902 \u0936\u093e\u092e\u093f\u0932 \u0939\u0948\u0902 \u0915\u093f \u092c\u0948\u091f\u0930\u0940 \u0935\u093f\u0936\u0947\u0937 \u0930\u0942\u092a \u0938\u0947 \u092e\u094b\u092c\u093f\u0932\u093f\u091f\u0940 \u0938\u094d\u0915\u0942\u091f\u0930 \u0915\u0947 \u092a\u094d\u0930\u094b\u092a\u0932\u094d\u0936\u0928 \u0915\u0947 \u0932\u093f\u090f \u0921\u093f\u091c\u093c\u093e\u0907\u0928 \u0915\u0940 \u0917\u0908 \u0939\u094b, \u092c\u0948\u091f\u0930\u0940 \u0928\u0908 \u0914\u0930 \u0909\u092a\u092f\u094b\u0917 \u0928 \u0915\u0940 \u0917\u0908 \u0939\u094b, \u092c\u0948\u091f\u0930\u0940 \u0915\u094b \u0938\u092a\u094d\u0932\u093e\u092f\u0930 \u0938\u0947 \u0935\u0948\u0927 \u0915\u0930 \u091b\u0942\u091f \u092a\u094d\u0930\u092e\u093e\u0923\u092a\u0924\u094d\u0930 \u0915\u0947 \u0938\u093e\u0925 \u0906\u092a\u0942\u0930\u094d\u0924\u093f \u0915\u0940 \u0917\u0908 \u0939\u094b, \u0914\u0930 \u0938\u092a\u094d\u0932\u093e\u092f\u0930 \u0915\u0947 \u092a\u093e\u0938 \u0935\u0948\u0927 VAT \u092a\u0902\u091c\u0940\u0915\u0930\u0923 \u092a\u094d\u0930\u092e\u093e\u0923\u092a\u0924\u094d\u0930 \u0939\u094b\u0964<\/p>\n<p>\u092e\u094b\u092c\u093f\u0932\u093f\u091f\u0940 \u0938\u094d\u0915\u0942\u091f\u0930 \u092c\u0948\u091f\u0930\u093f\u092f\u093e\u0901 \u0914\u0930 VAT \u091b\u0942\u091f <\/p>\n<p>\u092e\u094b\u092c\u093f\u0932\u093f\u091f\u0940 \u0938\u094d\u0915\u0942\u091f\u0930 \u0915\u0908 \u0935\u094d\u092f\u0915\u094d\u0924\u093f\u092f\u094b\u0902 \u0915\u0947 \u0932\u093f\u090f \u091c\u0940\u0935\u0928\u0930\u0947\u0916\u093e \u0939\u0948\u0902 \u091c\u094b \u0935\u093f\u0915\u0932\u093e\u0902\u0917\u0924\u093e \u092f\u093e \u0905\u0928\u094d\u092f \u0936\u093e\u0930\u0940\u0930\u093f\u0915 \u0938\u0940\u092e\u093e\u0913\u0902 \u0915\u0947 \u0915\u093e\u0930\u0923 \u0932\u0902\u092c\u0940 \u0926\u0942\u0930\u0940 \u091a\u0932\u0928\u0947 \u092e\u0947\u0902 \u0905\u0938\u092e\u0930\u094d\u0925 \u0939\u0948\u0902\u0964 \u0939\u093e\u0932\u093e\u0902\u0915\u093f, \u092e\u094b\u092c\u093f\u0932\u093f\u091f\u0940 \u0938\u094d\u0915\u0942\u091f\u0930 \u0916\u0930\u0940\u0926\u0928\u093e \u0914\u0930 \u092c\u0928\u093e\u090f \u0930\u0916\u0928\u093e \u092e\u0939\u0902\u0917\u093e \u0939\u094b \u0938\u0915\u0924\u093e \u0939\u0948, \u0935\u093f\u0936\u0947\u0937 \u0930\u0942\u092a \u0938\u0947 \u092c\u0948\u091f\u0930\u093f\u092f\u094b\u0902 \u0915\u0947 \u092e\u093e\u092e\u0932\u0947 \u092e\u0947\u0902\u0964 \u092d\u093e\u0930\u0924 \u092e\u0947\u0902, \u092e\u094b\u092c\u093f\u0932\u093f\u091f\u0940 \u0938\u094d\u0915\u0942\u091f\u0930 \u092c\u0948\u091f\u0930\u093f\u092f\u094b\u0902 \u0915\u0947 \u0932\u093f\u090f \u0915\u0941\u091b VAT \u091b\u0942\u091f \u0909\u092a\u0932\u092c\u094d\u0927 \u0939\u0948\u0902, \u091c\u094b \u0909\u0928\u0915\u0940 \u0932\u093e\u0917\u0924 \u0915\u094b \u0915\u093e\u092b\u0940 \u0915\u092e \u0915\u0930 \u0938\u0915\u0924\u0947 \u0939\u0948\u0902\u0964<\/p>\n<p>\u0907\u0938 \u0932\u0947\u0916 \u092e\u0947\u0902, \u0939\u092e \u0909\u0928 \u092c\u0948\u091f\u0930\u093f\u092f\u094b\u0902 \u0915\u0947 \u092a\u094d\u0930\u0915\u093e\u0930\u094b\u0902 \u092a\u0930 \u091a\u0930\u094d\u091a\u093e \u0915\u0930\u0947\u0902\u0917\u0947 \u091c\u094b VAT \u092e\u0941\u0915\u094d\u0924 \u0939\u0948\u0902, \u0915\u094c\u0928 VAT \u091b\u0942\u091f \u0915\u0947 \u0932\u093f\u090f \u092a\u093e\u0924\u094d\u0930 \u0939\u0948, \u0914\u0930 \u0917\u094d\u0930\u093e\u0939\u0915 \u0915\u0948\u0938\u0947 VAT \u092e\u0941\u0915\u094d\u0924 \u092e\u094b\u092c\u093f\u0932\u093f\u091f\u0940 \u0938\u094d\u0915\u0942\u091f\u0930 \u092c\u0948\u091f\u0930\u093f\u092f\u094b\u0902 \u0915\u094b \u0916\u094b\u091c \u0938\u0915\u0924\u0947 \u0939\u0948\u0902\u0964<\/p>\n<p>VAT \u092e\u0941\u0915\u094d\u0924 \u092e\u094b\u092c\u093f\u0932\u093f\u091f\u0940 \u0938\u094d\u0915\u0942\u091f\u0930 \u092c\u0948\u091f\u0930\u093f\u092f\u093e\u0901 <\/p>\n<p>\u092d\u093e\u0930\u0924 \u092e\u0947\u0902, \u0926\u094b \u092a\u094d\u0930\u0915\u093e\u0930 \u0915\u0940 \u092c\u0948\u091f\u0930\u093f\u092f\u093e\u0901 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\u0917\u094d\u0930\u093e\u0939\u0915 \u091c\u093f\u0938 \u0938\u092a\u094d\u0932\u093e\u092f\u0930 \u0938\u0947 \u0916\u0930\u0940\u0926 \u0930\u0939\u0947 \u0939\u0948\u0902 \u0935\u0939 VAT \u0915\u0947 \u0932\u093f\u090f \u092a\u0902\u091c\u0940\u0915\u0943\u0924 \u0939\u094b \u0914\u0930 \u0909\u0938\u0915\u0947 \u092a\u093e\u0938 \u0935\u0948\u0927 \u0915\u0930 \u091b\u0942\u091f \u092a\u094d\u0930\u092e\u093e\u0923\u092a\u0924\u094d\u0930 \u0939\u094b\u0964<\/p>\n<p>\u0905\u0915\u094d\u0938\u0930 \u092a\u0942\u091b\u0947 \u091c\u093e\u0928\u0947 \u0935\u093e\u0932\u0947 \u092a\u094d\u0930\u0936\u094d\u0928 <\/p>\n<ol>\n<li>\u0915\u094d\u092f\u093e \u092e\u094b\u092c\u093f\u0932\u093f\u091f\u0940 \u0938\u094d\u0915\u0942\u091f\u0930 \u092c\u0948\u091f\u0930\u093f\u092f\u093e\u0901 VAT \u092e\u0941\u0915\u094d\u0924 \u0939\u0948\u0902?<\/li>\n<\/ol>\n<p>\u0939\u093e\u0901, \u092d\u093e\u0930\u0924 \u092e\u0947\u0902 \u0915\u0941\u091b \u092a\u094d\u0930\u0915\u093e\u0930 \u0915\u0940 \u092e\u094b\u092c\u093f\u0932\u093f\u091f\u0940 \u0938\u094d\u0915\u0942\u091f\u0930 \u092c\u0948\u091f\u0930\u093f\u092f\u093e\u0901 VAT \u092e\u0941\u0915\u094d\u0924 \u0939\u0948\u0902\u0964 \u0932\u0947\u0921-\u090f\u0938\u093f\u0921 \u092c\u0948\u091f\u0930\u093f\u092f\u093e\u0901 \u0914\u0930 \u0932\u093f\u0925\u093f\u092f\u092e-\u0906\u092f\u0928 \u092c\u0948\u091f\u0930\u093f\u092f\u093e\u0901 \u091c\u094b \u092e\u094b\u092c\u093f\u0932\u093f\u091f\u0940 \u0938\u094d\u0915\u0942\u091f\u0930 \u092e\u0947\u0902 \u0909\u092a\u092f\u094b\u0917 \u0915\u0940 \u091c\u093e\u0924\u0940 \u0939\u0948\u0902, VAT \u092e\u0941\u0915\u094d\u0924 \u0939\u0948\u0902\u0964<\/p>\n<ol start=\"2\">\n<li>\u0935\u0948\u091f \u092e\u0941\u0915\u094d\u0924 \u092e\u094b\u092c\u093f\u0932\u093f\u091f\u0940 \u0938\u094d\u0915\u0942\u091f\u0930 \u092c\u0948\u091f\u0930\u093f\u092f\u094b\u0902 \u0915\u0947 \u0932\u093f\u090f \u0915\u094c\u0928 \u092a\u093e\u0924\u094d\u0930 \u0939\u0948?<\/li>\n<\/ol>\n<p>\u0935\u093f\u0915\u0932\u093e\u0902\u0917 \u0935\u094d\u092f\u0915\u094d\u0924\u093f\u092f\u094b\u0902 \u091c\u094b \u0938\u093e\u0930\u094d\u0935\u091c\u0928\u093f\u0915 \u092a\u0930\u093f\u0935\u0939\u0928 \u092f\u093e \u0928\u093f\u091c\u0940 \u0935\u093e\u0939\u0928 \u0915\u093e \u0909\u092a\u092f\u094b\u0917 \u092c\u093f\u0928\u093e \u092e\u094b\u092c\u093f\u0932\u093f\u091f\u0940 \u0938\u094d\u0915\u0942\u091f\u0930 \u0915\u0947 \u0928\u0939\u0940\u0902 \u0915\u0930 \u0938\u0915\u0924\u0947 \u0914\u0930 \u0905\u092a\u0928\u0947 \u0935\u093f\u0915\u0932\u093e\u0902\u0917\u0924\u093e \u0915\u0947 \u0909\u0926\u094d\u0926\u0947\u0936\u094d\u092f \u0938\u0947 \u0939\u0940 \u092e\u094b\u092c\u093f\u0932\u093f\u091f\u0940 \u0938\u094d\u0915\u0942\u091f\u0930 \u0915\u093e \u0909\u092a\u092f\u094b\u0917 \u0915\u0930\u0924\u0947 \u0939\u0948\u0902, \u0935\u0947 VAT \u092e\u0941\u0915\u094d\u0924 \u092e\u094b\u092c\u093f\u0932\u093f\u091f\u0940 \u0938\u094d\u0915\u0942\u091f\u0930 \u092c\u0948\u091f\u0930\u093f\u092f\u094b\u0902 \u0915\u0947 \u092a\u093e\u0924\u094d\u0930 \u0939\u0948\u0902\u0964<\/p>\n<ol start=\"3\">\n<li>\u0915\u094d\u092f\u093e \u092e\u0948\u0902 VAT \u092e\u0941\u0915\u094d\u0924 \u092e\u094b\u092c\u093f\u0932\u093f\u091f\u0940 \u0938\u094d\u0915\u0942\u091f\u0930 \u092c\u0948\u091f\u0930\u093f\u092f\u094b\u0902 \u0915\u093e \u0909\u092a\u092f\u094b\u0917 \u0915\u093f\u0938\u0940 \u092d\u0940 \u092a\u094d\u0930\u0915\u093e\u0930 \u0915\u0947 \u0935\u093e\u0939\u0928 \u092e\u0947\u0902 \u0915\u0930 \u0938\u0915\u0924\u093e \u0939\u0942\u0901?<\/li>\n<\/ol>\n<p>\u0928\u0939\u0940\u0902, VAT \u092e\u0941\u0915\u094d\u0924 \u092e\u094b\u092c\u093f\u0932\u093f\u091f\u0940 \u0938\u094d\u0915\u0942\u091f\u0930 \u092c\u0948\u091f\u0930\u093f\u092f\u094b\u0902 \u0915\u093e \u0909\u092a\u092f\u094b\u0917 \u0915\u0947\u0935\u0932 \u092e\u094b\u092c\u093f\u0932\u093f\u091f\u0940 \u0938\u094d\u0915\u0942\u091f\u0930 \u092e\u0947\u0902 \u0939\u0940 \u0915\u093f\u092f\u093e \u091c\u093e \u0938\u0915\u0924\u093e \u0939\u0948\u0964 \u0907\u0928\u094d\u0939\u0947\u0902 \u0915\u093f\u0938\u0940 \u0905\u0928\u094d\u092f \u092a\u094d\u0930\u0915\u093e\u0930 \u0915\u0947 \u0935\u093e\u0939\u0928 \u092f\u093e \u0909\u092a\u0915\u0930\u0923 \u092e\u0947\u0902 \u0928\u0939\u0940\u0902 \u0909\u092a\u092f\u094b\u0917 \u0915\u093f\u092f\u093e \u091c\u093e \u0938\u0915\u0924\u093e\u0964<\/p>\n<ol start=\"4\">\n<li>\u0915\u094d\u092f\u093e \u092e\u0948\u0902 VAT \u092e\u0941\u0915\u094d\u0924 \u092e\u094b\u092c\u093f\u0932\u093f\u091f\u0940 \u0938\u094d\u0915\u0942\u091f\u0930 \u092c\u0948\u091f\u0930\u093f\u092f\u094b\u0902 \u0915\u094b \u0915\u093f\u0938\u0940 \u092d\u0940 \u0938\u092a\u094d\u0932\u093e\u092f\u0930 \u0938\u0947 \u0916\u0930\u0940\u0926 \u0938\u0915\u0924\u093e \u0939\u0942\u0901?<\/li>\n<\/ol>\n<p>\u0928\u0939\u0940\u0902, \u0917\u094d\u0930\u093e\u0939\u0915 \u0915\u0947\u0935\u0932 \u0909\u0928 \u0938\u092a\u094d\u0932\u093e\u092f\u0930 \u0938\u0947 VAT \u092e\u0941\u0915\u094d\u0924 \u092e\u094b\u092c\u093f\u0932\u093f\u091f\u0940 \u0938\u094d\u0915\u0942\u091f\u0930 \u092c\u0948\u091f\u0930\u093f\u092f\u094b\u0902 \u0915\u0940 \u0916\u0930\u0940\u0926 \u0915\u0930\u0947\u0902 \u091c\u094b \u092d\u093e\u0930\u0924 \u092e\u0947\u0902 VAT \u0915\u0947 \u0932\u093f\u090f \u092a\u0902\u091c\u0940\u0915\u0943\u0924 \u0939\u0948\u0902 \u0914\u0930 \u0909\u0928\u0915\u0947 \u092a\u093e\u0938 \u0915\u0930 \u091b\u0942\u091f \u0915\u093e \u0935\u0948\u0927 \u092a\u094d\u0930\u092e\u093e\u0923\u092a\u0924\u094d\u0930 \u0939\u0948\u0964<\/p>\n<ol start=\"5\">\n<li>\u092e\u0948\u0902 \u0915\u0948\u0938\u0947 \u0938\u0924\u094d\u092f\u093e\u092a\u093f\u0924 \u0915\u0930 \u0938\u0915\u0924\u093e \u0939\u0942\u0901 \u0915\u093f \u0915\u094b\u0908 \u0938\u092a\u094d\u0932\u093e\u092f\u0930 VAT \u0915\u0947 \u0932\u093f\u090f \u092a\u0902\u091c\u0940\u0915\u0943\u0924 \u0939\u0948 \u0914\u0930 \u0909\u0938\u0915\u0947 \u092a\u093e\u0938 \u0915\u0930 \u091b\u0942\u091f \u0915\u093e \u0935\u0948\u0927 \u092a\u094d\u0930\u092e\u093e\u0923\u092a\u0924\u094d\u0930 \u0939\u0948?<\/li>\n<\/ol>\n<p>\u0917\u094d\u0930\u093e\u0939\u0915 \u0905\u092a\u0928\u0947 VAT \u092a\u0902\u091c\u0940\u0915\u0930\u0923 \u092a\u094d\u0930\u092e\u093e\u0923\u092a\u0924\u094d\u0930 \u0914\u0930 \u0915\u0930 \u091b\u0942\u091f \u0915\u0947 \u092a\u094d\u0930\u092e\u093e\u0923\u092a\u0924\u094d\u0930 \u0915\u094b \u0926\u093f\u0916\u093e\u0915\u0930 \u092f\u0939 \u0938\u0924\u094d\u092f\u093e\u092a\u093f\u0924 \u0915\u0930 \u0938\u0915\u0924\u0947 \u0939\u0948\u0902 \u0915\u093f \u0915\u094b\u0908 \u0938\u092a\u094d\u0932\u093e\u092f\u0930 VAT \u0915\u0947 \u0932\u093f\u090f \u092a\u0902\u091c\u0940\u0915\u0943\u0924 \u0939\u0948 \u0914\u0930 \u0909\u0938\u0915\u0947 \u092a\u093e\u0938 \u0935\u0948\u0927 \u092a\u094d\u0930\u092e\u093e\u0923\u092a\u0924\u094d\u0930 \u0939\u0948\u0964 \u0917\u094d\u0930\u093e\u0939\u0915 HMRC \u0938\u0947 \u092d\u0940 \u091c\u093e\u0902\u091a \u0915\u0930 \u0938\u0915\u0924\u0947 \u0939\u0948\u0902 \u0915\u093f \u0915\u094d\u092f\u093e \u0938\u092a\u094d\u0932\u093e\u092f\u0930 VAT \u0915\u0947 \u0932\u093f\u090f \u092a\u0902\u091c\u0940\u0915\u0943\u0924 \u0939\u0948\u0964<\/p>\n<ol start=\"6\">\n<li>\u0915\u094d\u092f\u093e \u092e\u0948\u0902 VAT \u092e\u0941\u0915\u094d\u0924 \u092e\u094b\u092c\u093f\u0932\u093f\u091f\u0940 \u0938\u094d\u0915\u0942\u091f\u0930 \u092c\u0948\u091f\u0930\u093f\u092f\u094b\u0902 \u0915\u093e \u0909\u092a\u092f\u094b\u0917 \u0926\u094b\u0928\u094b\u0902 \u092e\u0928\u094b\u0930\u0902\u091c\u0928 \u0914\u0930 \u091a\u093f\u0915\u093f\u0924\u094d\u0938\u093e \u0909\u0926\u094d\u0926\u0947\u0936\u094d\u092f\u094b\u0902 \u0915\u0947 \u0932\u093f\u090f \u0915\u0930 \u0938\u0915\u0924\u093e \u0939\u0942\u0901?<\/li>\n<\/ol>\n<p>\u0928\u0939\u0940\u0902, VAT \u092e\u0941\u0915\u094d\u0924 \u092e\u094b\u092c\u093f\u0932\u093f\u091f\u0940 \u0938\u094d\u0915\u0942\u091f\u0930 \u092c\u0948\u091f\u0930\u093f\u092f\u094b\u0902 \u0915\u093e \u0909\u092a\u092f\u094b\u0917 \u0915\u0947\u0935\u0932 \u091a\u093f\u0915\u093f\u0924\u094d\u0938\u093e \u0909\u0926\u094d\u0926\u0947\u0936\u094d\u092f\u094b\u0902 \u0915\u0947 \u0932\u093f\u090f \u0939\u0940 \u0915\u093f\u092f\u093e \u091c\u093e \u0938\u0915\u0924\u093e \u0939\u0948\u0964 \u092f\u0926\u093f \u092e\u094b\u092c\u093f\u0932\u093f\u091f\u0940 \u0938\u094d\u0915\u0942\u091f\u0930 \u0915\u093e \u0909\u092a\u092f\u094b\u0917 \u092e\u0928\u094b\u0930\u0902\u091c\u0928 \u092f\u093e \u0938\u093e\u092e\u093e\u091c\u093f\u0915 \u0917\u0924\u093f\u0935\u093f\u0927\u093f\u092f\u094b\u0902 \u0915\u0947 \u0932\u093f\u090f \u0915\u093f\u092f\u093e \u091c\u093e\u0924\u093e \u0939\u0948, \u0924\u094b \u092c\u0948\u091f\u0930\u093f\u092f\u093e\u0901 VAT \u092e\u0941\u0915\u094d\u0924 \u0928\u0939\u0940\u0902 \u0939\u094b\u0902\u0917\u0940\u0964<\/p>\n<ol start=\"7\">\n<li>\u0915\u094d\u092f\u093e \u092e\u0941\u091d\u0947 \u0938\u092a\u094d\u0932\u093e\u092f\u0930 \u0915\u094b \u0915\u094b\u0908 \u0926\u0938\u094d\u0924\u093e\u0935\u0947\u091c\u093c \u092a\u094d\u0930\u0926\u093e\u0928 \u0915\u0930\u0928\u0947 \u0915\u0940 \u0906\u0935\u0936\u094d\u092f\u0915\u0924\u093e \u0939\u0948 \u0924\u093e\u0915\u093f \u092e\u0948\u0902 VAT \u092e\u0941\u0915\u094d\u0924 \u092e\u094b\u092c\u093f\u0932\u093f\u091f\u0940 \u0938\u094d\u0915\u0942\u091f\u0930 \u092c\u0948\u091f\u0930\u093f\u092f\u094b\u0902 \u0915\u0940 \u0916\u0930\u0940\u0926 \u0915\u0930 \u0938\u0915\u0942\u0901?<\/li>\n<\/ol>\n<p>\u0917\u094d\u0930\u093e\u0939\u0915\u094b\u0902 \u0915\u094b \u0905\u092a\u0928\u0940 \u0935\u093f\u0915\u0932\u093e\u0902\u0917\u0924\u093e \u0938\u094d\u0925\u093f\u0924\u093f \u0915\u093e \u092a\u094d\u0930\u092e\u093e\u0923 \u0926\u0947\u0928\u0947 \u0935\u093e\u0932\u0947 \u0926\u0938\u094d\u0924\u093e\u0935\u0947\u091c\u093c \u0914\u0930 \u0938\u092a\u094d\u0932\u093e\u092f\u0930 \u0926\u094d\u0935\u093e\u0930\u093e \u0906\u0935\u0936\u094d\u092f\u0915 \u0905\u0928\u094d\u092f \u091c\u093e\u0928\u0915\u093e\u0930\u0940 \u092a\u094d\u0930\u0926\u093e\u0928 \u0915\u0930\u0928\u0940 \u092a\u0921\u093c \u0938\u0915\u0924\u0940 \u0939\u0948\u0964 \u0917\u094d\u0930\u093e\u0939\u0915 \u0915\u094b \u092f\u0939 \u091c\u093e\u0902\u091a\u0928\u093e \u091a\u093e\u0939\u093f\u090f \u0915\u093f \u0915\u094c\u0928 \u0938\u0947 \u0926\u0938\u094d\u0924\u093e\u0935\u0947\u091c\u093c \u0906\u0935\u0936\u094d\u092f\u0915 \u0939\u0948\u0902\u0964<\/p>\n<ol start=\"8\">\n<li>\u0915\u094d\u092f\u093e VAT \u092e\u0941\u0915\u094d\u0924 \u092e\u094b\u092c\u093f\u0932\u093f\u091f\u0940 \u0938\u094d\u0915\u0942\u091f\u0930 \u092c\u0948\u091f\u0930\u093f\u092f\u094b\u0902 \u0915\u0940 \u0916\u0930\u0940\u0926 \u092e\u0947\u0902 \u0915\u094b\u0908 \u0905\u0928\u094d\u092f \u0932\u093e\u0917\u0924\u0947\u0902 \u0936\u093e\u092e\u093f\u0932 \u0939\u0948\u0902?<\/li>\n<\/ol>\n<p>\u0939\u093e\u0901, VAT \u092e\u0941\u0915\u094d\u0924 \u092e\u094b\u092c\u093f\u0932\u093f\u091f\u0940 \u0938\u094d\u0915\u0942\u091f\u0930 \u092c\u0948\u091f\u0930\u093f\u092f\u094b\u0902 \u0915\u0940 \u0916\u0930\u0940\u0926 \u092e\u0947\u0902 \u0921\u093f\u0932\u0940\u0935\u0930\u0940 \u0936\u0941\u0932\u094d\u0915 \u092f\u093e \u0938\u094d\u0925\u093e\u092a\u0928\u093e \u0932\u093e\u0917\u0924 \u091c\u0948\u0938\u0940 \u0905\u0928\u094d\u092f \u0932\u093e\u0917\u0924\u0947\u0902 \u092d\u0940 \u0939\u094b \u0938\u0915\u0924\u0940 \u0939\u0948\u0902\u0964 \u0917\u094d\u0930\u093e\u0939\u0915 \u0915\u094b \u092f\u0939 \u091c\u093e\u0902\u091a\u0928\u093e \u091a\u093e\u0939\u093f\u090f \u0915\u093f \u092c\u0948\u091f\u0930\u093f\u092f\u094b\u0902 \u0915\u0940 \u0915\u0940\u092e\u0924 \u092e\u0947\u0902 \u0915\u094c\u0928-\u0915\u094c\u0928 \u0938\u0940 \u0932\u093e\u0917\u0924\u0947\u0902 \u0936\u093e\u092e\u093f\u0932 \u0939\u0948\u0902\u0964<\/p>\n<ol start=\"9\">\n<li>\u0915\u094d\u092f\u093e \u092e\u0948\u0902 \u092f\u0926\u093f VAT \u092e\u0941\u0915\u094d\u0924 \u092e\u094b\u092c\u093f\u0932\u093f\u091f\u0940 \u0938\u094d\u0915\u0942\u091f\u0930 \u092c\u0948\u091f\u0930\u093f\u092f\u093e\u0901 \u0920\u0940\u0915 \u0938\u0947 \u0915\u093e\u092e \u0928\u0939\u0940\u0902 \u0915\u0930\u0924\u0940 \u0939\u0948\u0902 \u0924\u094b \u0909\u0928\u094d\u0939\u0947\u0902 \u0935\u093e\u092a\u0938 \u0915\u0930 \u0938\u0915\u0924\u093e \u0939\u0942\u0901?<\/li>\n<\/ol>\n<p>\u0917\u094d\u0930\u093e\u0939\u0915\u094b\u0902 \u0915\u094b \u0916\u0930\u0940\u0926\u0928\u0947 \u0938\u0947 \u092a\u0939\u0932\u0947 \u0938\u092a\u094d\u0932\u093e\u092f\u0930 \u0915\u0940 \u0935\u093e\u092a\u0938\u0940 \u0928\u0940\u0924\u093f \u0915\u0940 \u091c\u093e\u0902\u091a \u0915\u0930\u0928\u0940 \u091a\u093e\u0939\u093f\u090f\u0964 \u0915\u0941\u091b \u0938\u092a\u094d\u0932\u093e\u092f\u0930 \u092c\u0948\u091f\u0930\u093f\u092f\u094b\u0902 \u092a\u0930 \u0935\u093e\u0930\u0902\u091f\u0940 \u092f\u093e \u0917\u093e\u0930\u0902\u091f\u0940 \u092a\u094d\u0930\u0926\u093e\u0928 \u0915\u0930 \u0938\u0915\u0924\u0947 \u0939\u0948\u0902, \u091c\u092c\u0915\u093f \u0915\u0941\u091b \u0935\u093e\u092a\u0938\u0940 \u0938\u094d\u0935\u0940\u0915\u093e\u0930 \u0928\u0939\u0940\u0902 \u0915\u0930\u0924\u0947\u0964<\/p>\n<ol start=\"10\">\n<li>\u0915\u094d\u092f\u093e \u092e\u0948\u0902 VAT \u092e\u0941\u0915\u094d\u0924 \u092e\u094b\u092c\u093f\u0932\u093f\u091f\u0940 \u0938\u094d\u0915\u0942\u091f\u0930 \u092c\u0948\u091f\u0930\u093f\u092f\u094b\u0902 \u0915\u093e \u0909\u092a\u092f\u094b\u0917 \u0915\u093f\u0938\u0940 \u092d\u0940 \u0926\u0947\u0936 \u092e\u0947\u0902 \u0915\u0930 \u0938\u0915\u0924\u093e \u0939\u0942\u0901?<\/li>\n<\/ol>\n<p>VAT \u092e\u0941\u0915\u094d\u0924 \u092e\u094b\u092c\u093f\u0932\u093f\u091f\u0940 \u0938\u094d\u0915\u0942\u091f\u0930 \u092c\u0948\u091f\u0930\u093f\u092f\u094b\u0902 \u0915\u093e \u0909\u092a\u092f\u094b\u0917 \u0915\u0947\u0935\u0932 \u092d\u093e\u0930\u0924 \u092e\u0947\u0902 \u0939\u0940 \u0915\u093f\u092f\u093e \u091c\u093e \u0938\u0915\u0924\u093e \u0939\u0948\u0964 \u092f\u0926\u093f \u0917\u094d\u0930\u093e\u0939\u0915 \u092e\u094b\u092c\u093f\u0932\u093f\u091f\u0940 \u0938\u094d\u0915\u0942\u091f\u0930 \u0914\u0930 \u092c\u0948\u091f\u0930\u093f\u092f\u094b\u0902 \u0915\u094b \u092d\u093e\u0930\u0924 \u0938\u0947 \u092c\u093e\u0939\u0930 \u0932\u0947 \u091c\u093e\u0924\u0947 \u0939\u0948\u0902, \u0924\u094b \u092c\u0948\u091f\u0930\u093f\u092f\u093e\u0901 \u0905\u092c VAT \u092e\u0941\u0915\u094d\u0924 \u0928\u0939\u0940\u0902 \u0930\u0939\u0947\u0902\u0917\u0940\u0964<\/p>","protected":false},"excerpt":{"rendered":"<p>\u0915\u094d\u092f\u093e \u092e\u094b\u092c\u093f\u0932\u093f\u091f\u0940 \u0938\u094d\u0915\u0942\u091f\u0930 \u092c\u0948\u091f\u0930\u093f\u092f\u094b\u0902 \u092a\u0930 \u0935\u0948\u091f \u092e\u0941\u0915\u094d\u0924 \u0939\u0948<\/p>","protected":false},"author":1,"featured_media":0,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"site-sidebar-layout":"default","site-content-layout":"","ast-site-content-layout":"default","site-content-style":"default","site-sidebar-style":"default","ast-global-header-display":"","ast-banner-title-visibility":"","ast-main-header-display":"","ast-hfb-above-header-display":"","ast-hfb-below-header-display":"","ast-hfb-mobile-header-display":"","site-post-title":"","ast-breadcrumbs-content":"","ast-featured-img":"","footer-sml-layout":"","ast-disable-related-posts":"","theme-transparent-header-meta":"","adv-header-id-meta":"","stick-header-meta":"","header-above-stick-meta":"","header-main-stick-meta":"","header-below-stick-meta":"","astra-migrate-meta-layouts":"default","ast-page-background-enabled":"default","ast-page-background-meta":{"desktop":{"background-color":"var(--ast-global-color-5)","background-image":"","background-repeat":"repeat","background-position":"center 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